HB735 Alabama 2010 Session

Summary

Primary Sponsor

Seth Hammett

Democrat

Co-Sponsors

Harry ShiverAlan Baker

Session

Regular Session 2010

Title

Escambia Co., county sales and use tax, manufacturing equipment and manufactured homes, exempt, prior actions of county commission ratified and confirmed, retroactive effect, Act 2004-325, 2004 Reg. Sess. am'd.

Summary

HB735 amends Escambia County tax rules to exempt manufacturing equipment and manufactured homes from the 3% local tax on business activity, create consumer and seller use taxes, and direct the revenue to volunteer fire departments and county road projects with retroactive effect.

What This Bill Does

It changes how taxes are charged in Escambia County. It exempts manufacturing equipment and manufactured homes from the new 3% tax and establishes consumer and seller use taxes, with the rate adjusted in areas where a municipality already levies its own tax. It specifies how the taxes are collected and enforced, and sets aside most of the proceeds for volunteer fire departments and for road and bridge work, including reporting requirements and governance rules. It also makes the tax retroactive to June 1, 2004 and ratifies prior county actions.

Who It Affects

• Businesses and buyers in Escambia County outside the corporate limits of the specified municipalities who would pay the new consumer and seller use taxes, with exemptions for manufacturing equipment and manufactured homes.
• Volunteer fire departments in the unincorporated areas of Escambia County and the Escambia County Commission, which receive tax proceeds for equipment, maintenance, training, and road/bridge projects, and must follow governance and reporting rules.

Key Provisions

• Exemption from the additional 3% tax for sales of automobiles, agricultural equipment, forestry equipment, manufacturing equipment, and manufactured homes (these items are not taxed by the new levy).
• In areas with an existing municipal tax, the additional tax rate is set at 3% minus the percentage of the current municipal levy; the rate can be partly offset by existing municipal taxes.
• Tax proceeds are distributed as follows: 30% to eligible volunteer fire departments (with equal shares and a governance process to determine continued funding) and 70% to the Escambia County Commission for the road and bridge fund, including debt retirement and matching funds; funds must be kept in a separate bank account and used for specified purposes.
• Salaries and wages are generally not funded from these proceeds, except for reasonable food and drink during emergency periods; annual expenditure reporting by recipient departments is required, with a detailed accounting of funds and balances.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Escambia County